Filing separate State returns

[Patti2020]

What if you are a recently divorced couple? Still had to file federal return as married filing separately, both claiming the standard deduction. But as far as states go…she is in South Carolina, filed the standard deduction and is not filing for NY. He is in NY. Does he also have to file standard deduction on the NY state or can he itemize? 

[xmasbaby0]

What do you mean you are "recently divorced" but had to file federal as married filing separately?  If you were divorced before the end of 2023, you cannot file a 2023 federal return that says you were married.  You file as Single or --if you are the custodial parent of the children, perhaps as Head of Household.  

If the divorce occurred after the end of 2023, please provide more details.   

[Patti2020]

Yes, the divorce was finalized in January 2024. Both parties live in separate states.  I understand that both need to file with the same federal deduction, and NY said that as well.  But she, in SC, is NOT filing a NY return.  So does he, in NY, still need to file the standard deduction that they used for federal or can he itemize?

[DMarkM1]

Since your ex-spouse is nonresident and does not have NY source income, so does not have a NY filing requirement and is not filing a NY tax return, you can itemize on your NY return if you otherwise qualify.